Fneiche Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Fneiche Consulting
Largest movements
- Receivables within one year +€28,324
up €28,324 (+19.4%), from €146,061 to €174,386
of which Trade receivables: +€31,339
- Tangible fixed assets -€7,304
down €7,304 (-16.2%), from €45,178 to €37,874
of which Leasing and similar rights: -€10,661
- Cash +€3,926
up €3,926 (+15.5%), from €25,395 to €29,321
mainly Net result for the year (+€82,760) and Tax, wage and social debts (+€21,242)
- Tax, wage and social debts +€21,242
up €21,242 (+76.7%), from €27,702 to €48,944
of which Taxes: +€21,206
- Profit (loss) carried forward +€12,583
up €12,583 (+13.1%), from €96,060 to €108,643
- Debts after one year -€6,847
down €6,847 (-19.2%), from €35,684 to €28,837
- Gross operating margin +€46,462
up €46,462 (+64.1%), from €72,492 to €118,953
- Taxes +€8,716
up €8,716 (+41.9%), from €20,816 to €29,532
- Depreciation +€3,177
up €3,177 (+39.1%), from €8,127 to €11,304
- Other operating charges -€2,152
down €2,152 (-84.7%), from €2,542 to €390
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,635 | €241,582 | +€24,947 | +11.5% |
| Fixed assets | 21/28 | €45,178 | €37,874 | -€7,304 | -16.2% |
| Tangible fixed assets | 22/27 | €45,178 | €37,874 | -€7,304 | -16.2% |
| Furniture and vehicles | 24 | - | €3,357 | +€3,357 | |
| Leasing and similar rights | 25 | €45,178 | €34,517 | -€10,661 | -23.6% |
| Current assets | 29/58 | €171,456 | €203,707 | +€32,251 | +18.8% |
| Amounts receivable within one year | 40/41 | €146,061 | €174,386 | +€28,324 | +19.4% |
| Trade receivables | 40 | €0 | €31,339 | +€31,339 | |
| Other amounts receivable | 41 | €146,061 | €143,047 | -€3,015 | -2.1% |
| Cash at bank and in hand | 54/58 | €25,395 | €29,321 | +€3,926 | +15.5% |
| Total equity and liabilities | 10/49 | €216,635 | €241,582 | +€24,947 | +11.5% |
| Equity | 10/15 | €101,060 | €113,643 | +€12,583 | +12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,060 | €108,643 | +€12,583 | +13.1% |
| Amounts payable | 17/49 | €115,574 | €127,938 | +€12,364 | +10.7% |
| Amounts payable after more than one year | 17 | €35,684 | €28,837 | -€6,847 | -19.2% |
| Financial debts | 170/4 | €35,684 | €28,837 | -€6,847 | -19.2% |
| Amounts payable within one year | 42/48 | €79,891 | €99,101 | +€19,211 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €6,390 | €6,847 | +€457 | +7.1% |
| Trade debts | 44 | €15,799 | €14,311 | -€1,488 | -9.4% |
| Suppliers | 440/4 | €15,799 | €14,311 | -€1,488 | -9.4% |
| Taxes, remuneration and social security | 45 | €27,702 | €48,944 | +€21,242 | +76.7% |
| Taxes | 450/3 | €26,632 | €47,838 | +€21,206 | +79.6% |
| Remuneration and social security | 454/9 | €1,070 | €1,106 | +€36 | +3.3% |
| Other amounts payable | 47/48 | €30,000 | €29,000 | -€1,000 | -3.3% |
| Non-recurring operating income | 76A | €790 | €0 | -€790 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,127 | €11,304 | +€3,177 | +39.1% |
| Other operating charges | 640/8 | €2,542 | €390 | -€2,152 | -84.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €72,492 | €118,953 | +€46,462 | +64.1% |
| Operating profit (loss) | 9901 | €61,823 | €107,260 | +€45,437 | +73.5% |
| Financial income | 75/76B | €8,570 | €7,743 | -€827 | -9.6% |
| Recurring financial income | 75 | €8,570 | €7,743 | -€827 | -9.6% |
| Financial charges | 65/66B | €2,275 | €2,712 | +€437 | +19.2% |
| Recurring financial charges | 65 | €2,275 | €2,712 | +€437 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €68,118 | €112,291 | +€44,173 | +64.8% |
| Income taxes | 67/77 | €20,816 | €29,532 | +€8,716 | +41.9% |
| Profit (loss) for the period | 9904 | €47,302 | €82,760 | +€35,457 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,302 | €82,760 | +€35,457 | +75.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.